IDEAS home Printed from https://ideas.repec.org/a/ids/ijecac/v1y2010i4p391-409.html
   My bibliography  Save this article

Analysis of the information quality of reports on CDM projects in light of the legitimacy approach

Author

Listed:
  • Amaury Jose Rezende
  • Maisa De Souza Ribeiro
  • Flavia Zoboli Dalmacio

Abstract

This article analyses the information level of projects under the Clean Development Mechanism (carbon credits) in the reports disclosed by Brazilian companies, in light of the theory of legitimacy. In this survey, we examined 163 projects approved by the Ministry of Science and Technology, divided into two groups: sanitary landfills and energy cogeneration from biomass. These projects were assessed under three dimensions in 18 categories. The method used was based on content analysis, to identify from the proposed categories the information level of each dimension. We find there was little conclusive information on the social dimension offered about the projects examined, with more information provided on the environmental and economic intentions of the projects. However, it cannot be said that the project reports made a significant contribution to the maintenance of legitimacy of the participating company's actions. Besides this, there was little conclusive information on the expected economic returns as a means of communication with stakeholders, and thus as a way to legitimise the actions.

Suggested Citation

  • Amaury Jose Rezende & Maisa De Souza Ribeiro & Flavia Zoboli Dalmacio, 2010. "Analysis of the information quality of reports on CDM projects in light of the legitimacy approach," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 1(4), pages 391-409.
    • Handle: RePEc:ids:ijecac:v:1:y:2010:i:4:p:391-409
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=37578
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijecac:v:1:y:2010:i:4:p:391-409. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=357 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.